自1995年2月财政部发布实施了《合并会计报表暂行规定》(以下简称“《暂行规定》”)后,我国证券市场发展迅猛,各种投资和并购业务层出不穷,在会计实务中碰到了很多关于合并会计报表的问题。笔者现就实务当中碰到的一些问题提出一孔之见,以求教于同行。 Since the promulgation and implementation of the Interim Provisions on Consolidated Accounting Statements by the Ministry of Finance in February 1995 (hereinafter referred to as “Interim Provisions”), China’s securities market has developed rapidly. Various investment and mergers and acquisitions businesses have emerged one after another, To a lot of questions on the consolidation of financial statements. The author is now on the practice of some of the problems raised by a hole in order to seek advice in the peer.